Antecedents of the International Association for Accounting Education and Research (1966–1983): A Review of Early Initiatives to Develop an International Academic Accounting Association

Journal of International Financial Management & Accounting, 30(2), 163-178, 2019.

Posted: 22 Apr 2019 Last revised: 15 May 2019

See all articles by Graeme Dean

Graeme Dean

The University of Sydney - Discipline of Accounting

Frank Clarke

University of Newcastle, Australia - Department of Accounting & Finance

Martin Emanuel Persson

University of Illinois at Urbana-Champaign

Multiple version iconThere are 2 versions of this paper

Date Written: March 22, 2019

Abstract

Interest in this topic followed examination of new data discussing several antecedent proposals for establishing an international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International Association for Accounting Education and Research (IAAER). Relevant correspondence between several academics is now publicly available in the R.J. Chambers Archive at the University of Sydney. This enables justified statements to be made about the pre-1984 antecedents of the IAAER, thereby filling a vacuum in our understanding of the history of the organization. We initially discuss Ray Chambers’ and others’ desire for, and attempts to promote an international approach to accounting research and practice. Chambers unsuccessfully attempted to organize an international think-tank, beginning in the mid-1960s with something like the International Economic Association of that time. He persisted, through participation in the Accounting Researchers International Association, an elite accounting society. Eventually those proposals were discarded as he and others like Adolf Enthoven and David Solomons proposed an international confederation of accounting educators and researchers in 1977 and 1978. Efforts of other leading accounting academics of that time, in particular Norlin Rueschhoff and Seigo Nakajima, are also shown to have influenced the eventual formation of the simplified 1984 IAAER body with, initially, its individuals-based membership and objectives. Later IAAER would become much more like the international confederation of accounting educators and researchers that Chambers had proposed in the 1977 Berlin International Conference on Accounting Education.

Keywords: Accounting History, Adolf Enthoven, International Association for Accounting Education and Research, Norlin Rueschhoff, R. J. Chambers, Seigo Nakajima

JEL Classification: B31, M40, M41, M49

Suggested Citation

Dean, Graeme and Clarke, Frank and Persson, Martin Emanuel, Antecedents of the International Association for Accounting Education and Research (1966–1983): A Review of Early Initiatives to Develop an International Academic Accounting Association (March 22, 2019). Journal of International Financial Management & Accounting, 30(2), 163-178, 2019.. Available at SSRN: https://ssrn.com/abstract=3358441

Graeme Dean

The University of Sydney - Discipline of Accounting ( email )

H69 Economics and Business Building
Sydney, NSW 2006
Australia
00 612 692 3520 (Phone)
00 612 692 4202 (Fax)

Frank Clarke

University of Newcastle, Australia - Department of Accounting & Finance ( email )

University Drive
Callaghan 2308, New South Wales
Australia
+61 2 434 84136 (Phone)
+61 2 434 84101 (Fax)

Martin Emanuel Persson (Contact Author)

University of Illinois at Urbana-Champaign ( email )

1206 South Sixth Street
Champaign, IL 61820
United States

Register to save articles to
your library

Register

Paper statistics

Abstract Views
198
PlumX Metrics